Ensuring professionalism of SAIs
To optimize the performance of, and trust in, public auditing, SAIs must focus on continuous improvement, competent personnel, professional standards, and ideal work environments. These pillars foster excellence and empower SAIs in fulfilling their mandates.
Please find CBC documentation and guidance
for audit professionalism here 
Ideal working environment
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Professional standards and guidance
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Competent people
Core to the audit profession are competent auditors, needing continuous competency development to apply standards in line with their SAI mandate.
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Assessment and ongoing improvement
SAIs should assess and improve compliance with professional standards, measuring holistic performance, ideally via the SAI Performance Measurement Framework.
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Recording available: ACCC webinar – Going from cash-based to accrual accounting
The CBC workstream on Auditing in Complex and Challenging Contexts (ACCC) was delighted to see so many participants in the webinar! However, for those of you who could not join, please find the recording link below:...
Our News
Citizen Participation in Government Audits through Digital Tools: Overview of Initiatives from Supreme Audit Institutions
Inter-American Development Bank publication: Please find below a recently developed publication by the Inter-American Development Bank (IDB), titled "Citizen Participation in Government Audits through Digital Tools: Overview of Initiatives from Supreme Audit...
Netherlands Court of Audit publishes online course on integrity in public sector
We are pleased to inform you that the Netherlands Court of Audit has published an e-learning course that may be of interest to you. The course covers IntoSAINT, a tool designed to facilitate the self-assessment of integrity within Supreme Audit Institutions (SAIs)....
Blog: Four Essential Skills for Auditors in the “Next Normal” Era
The role of auditors is rapidly evolving due to technological advancements, regulatory changes, and global challenges like the COVID-19 pandemic. As we enter the "Next Normal" era, auditors need to be equipped with key skills to effectively operate in this complex...
Upcoming AFROSAI-E workshops in July
2-5 July: Annual Extractive Industries workshop in Dar es Salaam Over the years, our annual Extractive Industries Workshop has proven to be an invaluable gathering of representatives from member SAIs, industry experts, and practitioners from various institutions. This...
PASAI blog: Firefighting, saving lives and the value of Performance Audit
Read and be inspired by this blog by By Mike Scott, Director Performance Audit, PASAI: "...This got me thinking about the value of performance audit and how being a performance auditor isn’t as different as it might seem to being a firefighter. Being capable, timely...
Blog: How a culture’s ‘power distance’ affects auditing
By Luke Eaton, Communications Advisor, PASAI Across the Pacific region the power distance dimension of culture varies. This refers to the relationships between people perceived to have different ‘statuses.’ In places with a low power distance, interactions are usually...
Our Workstreams
Each workstream uniquely contributes to enhancing public sector auditing. Explore their roles in capacity building, upholding professional standards, and innovating for public administration improvement.
Audit of Donor Funds
The workstream supports CBC’s strategic objective 2.5: “Engage strategically with the wider international development community in the interest of SAI capacity development.”
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CBC Guides and Occasional Papers
The INTOSAI CBC Meeting in Stockholm in 2015 established a working group to manage the CBC guide series.
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Peer-To-Peer Cooperation
Peer-to-peer cooperation is the preferred mode of capacity development for a majority of SAIs. Long term peer-to-peer partnerships between SAIs build on common experiences, missions and identity.
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Regional Forum For Capacity Development
It is CBCs ambition to create a space for exchange of ideas about current strategic issues affecting regional organizations, and explore workable solutions, involving all relevant stakeholders.
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SubCommittee on Peer Reviews
To find Peer Review Materials (Peer Review Reports, Memorandums of Understanding, etc.) please click below:
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TFIAP
In 2016 the INTOSAI Governing Board established the Task-force on INTOSAI Auditor Professionalisation (TFIAP) to do development work on the concepts of auditor competence in INTOSAI.
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ACCC
The aim of ACCC is to develop different methods to support public sector auditing in complex and challenging contexts as well as donors and partner organizations supporting development in this area.
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IntoSAINT
IntoSAINT is a tool to assess the vulnerabilities and the maturity of the integrity controls of SAIs.
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SAI PMF
The SAI PMF enables SAIs to sustainably improve their performance and impact, thereby contributing to the INTOSAI’s mission of fostering continuous improvement in SAI performance.
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Subcommittee on Cooperative Audits
The Subcommittee on Cooperative Audits, known before as Subcommittee 2: Develop advisory and consultant services, was created in 2006 under the scope of the Capacity Building Committee of INTOSAI.
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TFCP
The goal of the task force is to share good practices of citizen participation and civil society engagement in the work of SAIs…
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Our Blog
CBC Blog: The political in the public – persuading governments to act on audit findings
Parting blog: Our dear friend and long-time colleague, David Goldsworthy, has announced that he is retiring and will no longer support the CBC’s work with SAIs in complex and challenging contexts. We are sorry to see him go and have invited him to write a...
CBC Blogspot: Leave no SAI behind
By Ahmed Ashaybani, General Director of Technical Cooperation, ...
CBC blogspot: Capacity Development Interventions – Some Points to Ponder
By Chandra K. Bhandari, Office of the Auditor General of Nepal (OAGN) Capacity development intervention is one of the most commonly discussed topics on the reform agenda in any organization. Organizational strategists, consultants and development partners always cite...
CBC blogspot: Developing Soft Skills to Drive Auditors’ Competence
Competent people are the main driver for success in any professional service, and auditing - whether in public or private sector - is no exception. And while the general definition of competence may be similar across various practices, the technical requirements to...
SAI Kiribati: Our young journey in Human Resources
by Enetty Ted Isopo, Auditor for Human Resources Division, SAI Kiribati I first started working with SAI Kiribati towards the end of 2019, so I was quite new when I was first introduced to the Human Resource (HR) Program in August 2020. I started as a financial...
CBC blog spot: Power distance cultural dimension among auditors
Research in psychology promotes the idea that culture determines the manner in which organizations are structured and managed, the behavior of individuals within these organizations as well as how these individuals think. In the context of audit, auditors’ ability to...